Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Denial of CENVAT Credit - availability of credit by the Head Office had not been disputed and hence, when the same has been distributed after being registered as “Input Service Distributor“, the same cannot be questioned at the hands of the Applicant Unit - AT
Denial of CENVAT Credit - availability of credit by the Head Office had not been disputed and hence, when the same has been distributed after being registered as “Input Service Distributor“, the same cannot be questioned at the hands of the Applicant Unit - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
